Results 1 to 10 of about 750,435 (339)

Exposing students to a simulation of the online platform used by the South African revenue service [PDF]

open access: yesJournal of Research in Innovative Teaching & Learning, 2023
Purpose – Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience.
Hanneke du Preez   +4 more
doaj   +1 more source

Internal Audit of Cybercrimes in Information Technologies of Enterprises Accounting [PDF]

open access: yesSHS Web of Conferences, 2021
The article is devoted to the problem’s research of cybercrimes at the enterprise and the efficient methods of its solvation. The main trends of the cybercrime’s development in the national and the global scope are defined.
Dutchak Ruslan   +4 more
doaj   +1 more source

Predictive assessment of damage to vegetation at the Krapivinsky reservoir and directions for its minimisation [PDF]

open access: yesE3S Web of Conferences, 2023
The Krapivinsky hydroelectric complex is a project that was a complex of more than 40 events. Their full-scale implementation could prevent those environmental problems that are especially acute for Kuzbass today.
Kalacheva Irina   +2 more
doaj   +1 more source

Support and implementation of the government program in the agricultural sector for business entities subjects on the example of the Republic of Bashkortostan [PDF]

open access: yesE3S Web of Conferences, 2020
The scientific article discusses the implementation of the state program “Development of Agriculture andregulation of agricultural products, raw materials and food markets in the RepublicBashkortostan”, which aims to ensure the implementation of planned ...
Bayguzina Lyuza   +3 more
doaj   +1 more source

Accounting for innovations in value management of companies in the context of globalization [PDF]

open access: yesSHS Web of Conferences, 2021
Research background. Given that innovations have a great impact on gaining competitive advantage and long-term growth of the company’s value, it is important to find ways to fully and correctly reflect them in the accounting and reporting system to ...
Semenova Svitlana   +2 more
doaj   +1 more source

Tax Policies of Low Carbon in China: Effectiveness Evaluation, System Design and Prospects

open access: yesFrontiers in Environmental Science, 2022
Fiscal and taxation policy tools play an important role in promoting green and low-carbon development. Based on classical tax theory, including the Potter hypothesis and the environmental Kuznets curve, this paper explores the impact of environmental tax
Ping Feng   +3 more
doaj   +1 more source

Are corporate social responsibility active firms less involved in earnings management? Empirical evidence from China

open access: yesBusiness: Theory and Practice, 2021
This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting.
Oleh Pasko   +5 more
doaj   +1 more source

Impact of integrated reporting on enterprise value-based management: evidence from Ukraine [PDF]

open access: yesProblems and Perspectives in Management, 2020
An integrated approach to the enterprise value-based management (VBM) provides a precise assessment of all accounting entities. The implementation of such an approach allows determining the value of objects that do not have a material form (intangible ...
Fedir Zhuravka   +4 more
doaj   +1 more source

Green Total Factor Productivity of Agriculture under the Constraint of Carbon Emissions-An Empirical Analysis Based on Panel Data of Guangdong Province

open access: yesGuangdong nongye kexue, 2022
Green agricultural development is the connotation and requirement of high-quality agricultural development. The measurement and research of green total factor productivity (GTFP) of agriculture has important references for measuring the level of high ...
Fengmin YAO   +5 more
doaj   +1 more source

Formation of a system of indicators of balanced economic development in the context of globalization: space-time analysis in order to ensure economic security [PDF]

open access: yesSHS Web of Conferences, 2021
Research background: The modern world economy of the 21st century, being innovatively oriented, global and based on the information space, is constantly being modified, focusing on the growth of the level and quality of life of the population by ...
Afanasyeva Lubov   +2 more
doaj   +1 more source

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